Section 157 of CGST Act - Protection of Action Taken Under This Act
Section 157 of the Central Goods and Services Tax Act, 2017 provides statutory protection against suits, prosecutions and other legal proceedings for specified acts done, or intended to be done, in good faith under the CGST Act or the rules made under it.
Text of Section 157 - Protection of action taken under this Act
(1) No suit, prosecution or other legal proceedings shall lie against the President, State President, Members, officers or other employees of the Appellate Tribunal or any other person authorised by the said Appellate Tribunal for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.
(2) No suit, prosecution or other legal proceedings shall lie against any officer appointed or authorised under this Act for anything which is done or intended to be done in good faith under this Act or the rules made thereunder.
Meaning and scope of Section 157
The provision is a good-faith protection clause. It is intended to protect persons performing statutory functions under GST law from personal legal proceedings merely because they have exercised, or intended to exercise, powers under the CGST Act or the CGST Rules. The protection is tied to the statutory requirement of good faith; Section 157 does not state an unrestricted immunity for every act of an officer or Tribunal functionary.
In practical terms, the section has two limbs. Sub-section (1) addresses the Appellate Tribunal and persons connected with or authorised by it. Sub-section (2) addresses officers appointed or authorised under the CGST Act.
Section 157(1): Protection relating to the Appellate Tribunal
Sub-section (1) bars a suit, prosecution or other legal proceeding against the persons specified in the provision for anything done or intended to be done in good faith under the Act or the rules. The statutory text expressly refers to the President, State President, Members, officers and other employees of the Appellate Tribunal, as well as any other person authorised by the Tribunal.
Section 157(2): Protection for GST officers
Sub-section (2) provides corresponding protection to an officer appointed or authorised under the CGST Act where the relevant act is done, or intended to be done, in good faith under the Act or the rules. The words of the section therefore connect the protection both to the officer's statutory authority and to the good-faith character of the action.
Why the requirement of good faith is important
The expression "in good faith" is central to both sub-sections. Section 157 is best read as protection for bona fide performance of statutory duties, rather than as a general exemption from legal accountability. Whether the statutory protection applies in a disputed case depends on the nature of the act, the authority under which it was taken and the facts relevant to good faith.
Related provisions of the CGST Act
Section 157 forms part of Chapter XXI (Miscellaneous). Nearby provisions include Section 156 - Persons deemed to be public servants, Section 158 - Disclosure of information by a public servant, Section 159 - Publication of information in respect of persons in certain cases and Section 160 - Assessment proceedings, etc., not to be invalid on certain grounds.
For the complete statute and connected provisions, see the Central Goods and Services Tax Act, 2017 index on this website.
Official legal resources
For the authoritative statutory text and current official GST material, readers should verify the provision through India Code, the CBIC GST Acts portal and the GST Council Central GST page.
Reviewed for statutory presentation and official-source links on 15 September 2026. Always check subsequent Finance Acts, notifications and official updates where relevant.